Money laundering and the financing of terrorism imply, among many other negative effects, an affectation of economic public order. In this framework, the standard establishes a significant responsibility in the auditor (tax auditor in Colombia), considering that they are qualified specialists in accounting and financial matters, with the ability to identify possible criminal behavior and with the obligation to report them.
In this sense, the International Ethics Standards Board (IESBA) ruled regarding the public interest and the social responsibility of the accounting profession in the Code of Ethics, establishing the following:
“(…) 100.1 One characteristic that identifies the accounting profession is that it assumes the responsibility of acting in the public interest. Consequently, the responsibility of a professional accountant does not consist exclusively in satisfying the needs of a certain client or of the entity for which he works (…)” 6 Part A of the Code of Ethics for professional accountants, Annex 4 of the Decree 2420 of 2015
In accordance with this, the Auditor, in the analysis of the accounting and financial information, must pay special attention to the indicators that give rise to a suspicious operation and report it to the competent authorities.
Leidy Orjuela from Auren Colombia